Published March 5, 2025
About This Audit
This independent auditor’s report assesses the Liquid Fuels Tax Fund of the Township of Juniata, Huntingdon County, Pennsylvania for the period from January 1, 2021, to December 31, 2023. The audit, conducted according to American Institute of Certified Public Accountants and Government Auditing Standards, evaluated the Forms MS-965 With Adjustments based on specific criteria for financial reporting. The report finds that the Forms MS-965 With Adjustments present the required information accurately. However, a recurring issue of late receipt of allocation was noted, though no material weaknesses in internal controls or significant noncompliance with laws were found. The report’s goal is to ensure funds are utilized according to relevant laws and regulations, not to evaluate internal controls or compliance beyond reporting requirements. Despite some findings, the reporting criteria for the Liquid Fuels Tax Fund were met satisfactorily during this period.